Only FAO Can Issue Notice, Madras HC Quashes JAO Issued Notice

Dadha Pharma LLP Vs DCIT (Madras High Court) The Madras High Court recently addressed a divergence of opinion among its single judges regarding the mandatory authority for issuing assessment notices under the faceless assessment scheme. The case, Dadha Pharma LLP Vs DCIT, involved a dispute over whether the Jurisdictional Assessing Officer (JAO) or the Faceless Assessment Officer (FAO) must issue such notices. One learned Single Judge had previously held on December 20, 2024, that notice issuance by the JAO was permissible and not mandatory for the FAO. However, another Single Judge, in an ord...